Balance sheet: Elkridge Sporting Goods, Inc., has cash and marketable securities of $25,135, accounts receivable of $43,758, inventory of $167,112, net fixed assets of $325,422, and other assets of $13,125.

It also has accounts payable of $67,855, notes payable of $36,454, long-term debt of $223,125, and common stock of $150,000. Given this information construct a balance sheet for Elkridge. What are the firm’s retained earnings?